The records that make interest deductibility defensible
ACRU projects the Canadian leverage strategies in exact cents and keeps the record behind each figure: every re-borrowed dollar tied to the investment it funded, every year closed in a form your accountant can check. The projection is the part a spreadsheet does well. The tracing, years later and under someone else’s questions, is the part it does not.
Where to start
Strategies
Working out what borrowing to invest actually involves, or choosing between the Smith Manoeuvre and cash damming: each one described account by account.
Open strategies →Calculators
Deciding whether the arithmetic justifies it. Both projections run against a fair unlevered baseline, under an assumption set you can read.
Open calculators →Tax
Already running a strategy and wondering whether it survives scrutiny: the use test, the tracing it implies, and the case law behind both.
Open tax →Platform
Wondering what a record-keeping platform does that a spreadsheet does not — what gets traced, what comes out of it, and what it refuses to claim.
Open platform →For accountants
Defending a client’s tracing at year end. Working papers you can tie out, produced under a methodology that is published and versioned.
Open for accountants →Run the numbers
Smith Manoeuvre calculator
Converts a mortgage into deductible investment debt month by month, then prices the whole thing against investing the same cash without borrowing.
Project the conversion →Cash damming calculator
Routes rental or business expenses through a line of credit and runs both lives of the debt — with the dam and without it — to full debt-freedom.
Project the dam →What stands behind a figure
The rules a figure was produced under
Where each claim is cited from, which engine computes every number, and what these pages will not say — versioned, changelogged, and stamped in every footer.
Read the methodology →Where a figure comes from
Each borrowed dollar is recorded against the use it funded as the transactions happen, and every figure carries the working paper behind it.
Read what the platform records →What it has to survive
Deductibility turns on use, tracing, and what you can still show years later. The tests are set out here, cited to primary sources.
Read the deductibility tests →The projection is the easy part. The records are the work.
Deductibility survives on tracing — every re-borrowed dollar tied to the investment it funded, every year closed in a form your accountant can check. Join the waitlist and we will send you a permalink to every projection you run.
Join the waitlist.
We will email you a permalink to every projection you run, and tell you when the record-keeping platform opens. Nothing else, and you can stop the mail from any message.
The address is used for the list you are joining and nothing else — what happens to it is set out in the privacy policy, and the terms these pages are offered under cover the rest of the site.